TMI Blog2017 (12) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... aying that they had outsourced only to licenced Customs Broker and that it was not outsourced to any unknown person. The standing order is issued by the Commissioner basing on Regulations which are already in existence. Being a service provider, for export of goods, and the offence involved being smuggling of prohibited goods, the penalty is upheld. Appeal dismissed - decided against appellant. - C/41875/2016 - FINAL ORDER No.43022/2017 - Dated:- 23-11-2017 - Ms. Sulekha Beevi C.S. Member ( Judicial ) Shri G Derrick Sam, Advocate For the Appellant Shri A Cletus, ADC (AR) For the Respondent ORDER The appellant is an approved Customs Cargo Service Provider in terms of Regulation 10 of the Handling of the Cargo in C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. However, imposed penalty of ₹ 50,000/-. Aggrieved by the penalty imposed, the appellants are now before the Tribunal. 2. On behalf of the appellant, the Ld.Counsel, Shri G Derrick Sam submitted that there was no violation of any rules by the appellant. The appellants had outsourced the function of transport of the container to the Port from CFS only to a Customs Broker. The Customs Broker is a person who is licensed by the department. That appellant had not outsourced the function to any unknown person but only to licensed Customs Broker and therefore there is no negligence or violation of Regulation on the part of the appellant. The very fact that the goods are handed over to the Customs Broker, who is licensed by the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d both sides. 5. For better appreciation, the Regulation 6 (2) of HCCAR, 2009 is reproduced as under :- The Customs cargo Service provider approved for custody of imported or export goods and for handling of such goods shall not lease, gift, sell or sub-let or in any other manner transfer any of the premises in a customs area; or to sub contract or outsource functions permitted or required to be carried out by him in terms of these regulations to any other person, without the written permission of the Commissioner of Customs The Regulation contained in Rule 6 (1)(k) is reproduced as under : Be responsible for the secure transit of the goods from the said customs area to any other customs area at the same or any other c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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